Main Article Content
The governance of public sector management has long been challenges with low performance managers for the provision of public service deliveries. The demands for managers with integrity, professionalism, competency, high qualifications, personal development and accountability toward work performance are increasing over time. However, these qualifications were lacking in the workplace. Further, this situation createssignificant barriers to improve the quality of services within the public sector management.This research aims to empirically examine the direct influences of budgeting participation, organizational commitment, competency and performance incentives toward managerial performance in the government offices of the West Nusa Tenggara Province.The population for this research is selected from structural position starting from Echelons II, III and IV with total 51 provincial government offices. In total, this researched identified 1.095 people are in these position. Using the Stratified Random Sampling technique, the samples are selected for 293 people. Data collection is gathered using questionnaire for the government officials from various echelons. The returned questionnaires have reached 72.01 per cent, however, only 70.31 per cent were further proceed for the advance analysis using the Structural Equation Modelling (SEM) with software SmartPLS 3.0. The findings show that budgeting participation, competency and performance incentives have positive significance toward managerial performance of provincial government positions. However, organizational commitment has been unable to show positive significance toward the managerial performance of provincial government officials with echelons. This research has impacted upon the increase of managerial performance by taking into account the increasing role of budgeting participation through the involvement of manager and staff levels in the budgeting processes. The competency of these officials can be enhanced through increasing knowledge, understanding, ability and values as part the principle characteristics of managers to achieve highly targeted performances. The workloads and risks should be adjusted with the improvement of performance incentives. Finally, the organizational commitments that consist of affective commitment, continuance commitment and normative commitments, have less contribution toward the improvements of managerial performances.